KENTUCKY HIGH SCHOOL ATHLETIC ASSOCIATION: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- KENTUCKY HIGH SCHOOL ATHLETIC ASSOCIATION (EIN 61-0444710)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-05-13
- IRS object ID
- 202601339349307105
- Schema version
- 2024v5.5
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-05-13T15:03:51-05:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 453047226 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HICKS & ASSOCIATES CPAS PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1795 ALYSHEBA WAY STE 6206 | AddressLine1Txt |
| City | LEXINGTON | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40509 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 610444710 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KENTUCKY HIGH SCHOOL | BusinessNameLine1Txt |
| Business Name Line2 | ATHLETIC ASSOCIATION | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | KENT | BusinessNameControlTxt |
| Phone | 8592995472 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2280 EXECUTIVE DRIVE | AddressLine1Txt |
| City | LEXINGTON | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40515 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JULIAN TACKETT | PersonNm |
| Person Title | COMMISSIONER | PersonTitleTxt |
| Phone | 8592995472 | PhoneNum |
| Signature | 2026-05-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DAVID W HICKSCPA | PreparerPersonNm |
| PTIN | P00011200 | PTIN |
| Phone | 8593689727 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JULIAN TACKETT | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2280 EXECUTIVE DRIVE | AddressLine1Txt |
| City | LEXINGTON | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40515 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $6,389,593 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.KHSAA.ORG | WebsiteAddressTxt |
| Type Of Organization Other | Yes (X) | TypeOfOrganizationOtherInd |
| Other Organization Dsc | UNINCORPORATED NON-PROFIT | OtherOrganizationDsc |
| Formation | 1917 | FormationYr |
| Legal Domicile State | KY | LegalDomicileStateCd |
| Activity Or Mission | TO ORGANIZE, REGULATE AND SUPERVISE ALL HIGH SCHOOL SPORTS ACTIVITIES IN KENTUCKY. IT WILL ESTABLISH, PROMOTE AND DELIVER THE HIGHEST QUALITY INTERSCHOLASTIC PROGRAMS AND ACTIVITIES IN AN EFFICIENT AND PROGRESSIVE MANNER THAT EMPHASIZES PARTICIPATION, SAFETY, SPORTSMANSHIP AND INTEGRITY TO ENHANCE THE EDUCATIONAL EXPERIENCE OF THE STUDENT-ATHLETE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 19 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 19 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 350 | TotalVolunteersCnt |
| Total Gross UBI | $36,272 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,298,260 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,516,045 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,514,341 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,501,282 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $375,035 | PYOtherRevenueAmt |
| CY Other Revenue | $372,266 | CYOtherRevenueAmt |
| PY Total Revenue | $7,187,636 | PYTotalRevenueAmt |
| CY Total Revenue | $6,389,593 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,343,764 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,623,378 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $299,183 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,624,417 | PYOtherExpensesAmt |
| CY Other Expenses | $4,463,350 | CYOtherExpensesAmt |
| PY Total Expenses | $4,968,181 | PYTotalExpensesAmt |
| CY Total Expenses | $6,086,728 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,219,455 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $302,865 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $7,653,076 | TotalAssetsBOYAmt |
| Total Assets EOY | $7,784,558 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $295,866 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $203,822 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $7,357,210 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $7,580,736 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO ORGANIZE, REGULATE AND SUPERVISE ALL HIGH SCHOOL SPORTS ACTIVITIES IN KENTUCKY. IT WILL ESTABLISH, PROMOTE AND DELIVER THE HIGHEST QUALITY INTERSCHOLASTIC PROGRAMS AND ACTIVITIES IN AN EFFICIENT AND PROGRESSIVE MANNER THAT EMPHASIZES PARTICIPATION, SAFETY, SPORTSMANSHIP AND INTEGRITY TO ENHANCE THE EDUCATIONAL EXPERIENCE OF THE STUDENT-ATHLETE. | MissionDesc |
| Significant New Program Srvc | Yes (1) | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,165,278 | ExpenseAmt |
| Revenue | $1,687,673 | RevenueAmt |
| Desc | BOYS AND GIRLS BASKETBALL TOURNAMENTS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,376,333 | ExpenseAmt |
| Revenue | $1,766,183 | RevenueAmt |
| Desc | FOOTBALL PLAYOFFS, OTHER TOURNAMENTS, PLAYOFFS AND MINOR SPORT EVENTS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,238,420 | ExpenseAmt |
| Revenue | $383,420 | RevenueAmt |
| Desc | TO ORGANIZE, REGULATE AND SUPERVISE ALL HIGH SCHOOL SPORTS ACTIVITIES IN KENTUCKY. IT WILL ESTABLISH, PROMOTE AND DELIVER THE HIGHEST QUALITY INTERSCHOLASTIC PROGRAMS AND ACTIVITIES IN AN EFFICIENT AND PROGRESSIVE MANNER THAT EMPHASIZES PARTICIPATION, SAFETY, SPORTSMANSHIP AND INTEGRITY TO ENHANCE THE EDUCATIONAL EXPERIENCE OF THE STUDENT-ATHLETE. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $4,780,031 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 39 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 19 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 19 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | KY | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KHSAA - COMPANY OFFICERS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8592995472 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2280 EXECUTIVE DRIVE | AddressLine1Txt |
| City | LEXINGTON | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 405054808 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (23 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| DAVID ZUBERER | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| NOEL CRUM | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| DAMON KELLEY | |||||||
| PRESIDENT-ELECT | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| DONNA MOIR | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| GREG HOWARD | |||||||
| PRESIDENT | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| CHUCK MULLINS | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| JAMES DEMLER | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| BRIAN COURTNEY | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| MATT WILHOITE | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| BRANDY CARVER | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| JEREMY ROACH | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| TERRY YEAST | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| RANDY MCCALLON | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| GAVIN WASHINGTON | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| CLAUDETTE HERALD | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| MANDI HUDSON | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| RUSSELL THOMPSON | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL PHILLIPS | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVID COUCH | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| CHAD COLLINS | |||||||
| GENERAL COUNSEL | 40.00 | $121,856 | $0 | $24,937 | Yes (X) | ||
| JULIAN TACKETT | |||||||
| COMMISSIONER/SEC/TREAS | 40.00 | $187,668 | $0 | $11,388 | Yes (X) | ||
| DARREN BILBERRY | |||||||
| ASSISTANT COMMISSIONER | 40.00 | $107,016 | $0 | $10,812 | Yes (X) | ||
| EUGENE COPE | |||||||
| SR ASSC. COMMISSIONER, CHIEF OF STAFF | 40.00 | $112,860 | $0 | $11,169 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $529,400 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $58,306 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 4 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| TITAN BUILDING SOLUTIONS INC | |||||
| 1583 DELAWARE AVE | LEXINGTON | KY | 40505 | CONSTRUCTION | $160,917 |
| LEVY RESTAURANTS | |||||
| 980 N MICHIGAN AVE | CHICAGO | IL | 60611 | HOSPITALITY | $108,555 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $810,372 | MembershipDuesAmt |
| All Other Contributions | $1,705,673 | AllOtherContributionsAmt |
| Total Contributions | $2,516,045 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| OTHER TOURNAMENTS | 611710 | $1,357,507 | $1,357,507 | |
| BOY'S STATE BASKETBALL | 611710 | $1,308,774 | $1,308,774 | |
| FOOTBALL PLAYOFFS | 611710 | $408,676 | $408,676 | |
| GIRL'S BASKETBALL TOUR | 611710 | $378,899 | $378,899 | |
| ADVERTISING AND PUBLIC | 611710 | $36,272 | $36,272 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,154 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $11,154 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,501,282 | TotalProgramServiceRevenueAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $372,266 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $372,266 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,389,593 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,837,276 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $36,272 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,439,495 | TotalAmt |
| Program Services | $1,007,647 | ProgramServicesAmt |
| Management And General | $215,924 | ManagementAndGeneralAmt |
| Fundraising | $215,924 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $141,186 | TotalAmt |
| Program Services | $98,830 | ProgramServicesAmt |
| Management And General | $21,178 | ManagementAndGeneralAmt |
| Fundraising | $21,178 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,522 | TotalAmt |
| Program Services | $2,466 | ProgramServicesAmt |
| Management And General | $528 | ManagementAndGeneralAmt |
| Fundraising | $528 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,175 | TotalAmt |
| Program Services | $27,423 | ProgramServicesAmt |
| Management And General | $5,876 | ManagementAndGeneralAmt |
| Fundraising | $5,876 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,586 | TotalAmt |
| Program Services | $34,710 | ProgramServicesAmt |
| Management And General | $7,438 | ManagementAndGeneralAmt |
| Fundraising | $7,438 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,550 | TotalAmt |
| Program Services | $4,584 | ProgramServicesAmt |
| Management And General | $983 | ManagementAndGeneralAmt |
| Fundraising | $983 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,915 | TotalAmt |
| Program Services | $22,341 | ProgramServicesAmt |
| Management And General | $4,787 | ManagementAndGeneralAmt |
| Fundraising | $4,787 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,622 | TotalAmt |
| Program Services | $22,135 | ProgramServicesAmt |
| Management And General | $9,487 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $102,525 | TotalAmt |
| Program Services | $71,767 | ProgramServicesAmt |
| Management And General | $30,758 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $174,628 | TotalAmt |
| Program Services | $122,240 | ProgramServicesAmt |
| Management And General | $26,194 | ManagementAndGeneralAmt |
| Fundraising | $26,194 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,641 | TotalAmt |
| Program Services | $18,649 | ProgramServicesAmt |
| Management And General | $3,996 | ManagementAndGeneralAmt |
| Fundraising | $3,996 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,133 | TotalAmt |
| Management And General | $2,133 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $189,976 | TotalAmt |
| Management And General | $189,976 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $204,586 | TotalAmt |
| Program Services | $143,211 | ProgramServicesAmt |
| Management And General | $61,375 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | Program ServicesProgramServicesAmt |
|---|---|---|---|
| UBI TAX | $2,047 | $2,047 | |
| TOURNAMENT FACILITY REN | $1,198,539 | $1,198,539 | |
| TEAM EXPENSES AND AWARD | $430,850 | $430,850 | |
| OTHER EVENT COSTS | $413,359 | $55,172 | $358,187 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,598,393 | TotalAmt |
| Program Services | $1,216,452 | ProgramServicesAmt |
| Management And General | $369,662 | ManagementAndGeneralAmt |
| Fundraising | $12,279 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,086,728 | TotalAmt |
| Program Services | $4,780,031 | ProgramServicesAmt |
| Management And General | $1,007,514 | ManagementAndGeneralAmt |
| Fundraising | $299,183 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,396,476 | BOYAmt |
| EOY | $5,239,599 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,200,000 | BOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $524,921 | BOYAmt |
| EOY | $917,825 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $405,546 | BOYAmt |
| EOY | $545,610 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $4,982,215 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,901,771 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,125,053 | BOYAmt |
| EOY | $1,080,444 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,080 | BOYAmt |
| EOY | $1,080 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,653,076 | BOYAmt |
| EOY | $7,784,558 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,787 | BOYAmt |
| EOY | $3,759 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,875 | BOYAmt |
| EOY | $26,875 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $55,016 | BOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $173,188 | BOYAmt |
| EOY | $173,188 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $295,866 | BOYAmt |
| EOY | $203,822 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,312,771 | BOYAmt |
| EOY | $7,536,297 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,439 | BOYAmt |
| EOY | $44,439 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,357,210 | BOYAmt |
| EOY | $7,580,736 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,653,076 | BOYAmt |
| EOY | $7,784,558 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $302,865 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | -$79,339 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,995,424 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,700,356 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,440,965 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,479,407 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,516,045 | CurrentTaxYearAmt |
| Total | $12,132,197 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,966,172 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,576,688 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,522,261 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,298,260 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,465,010 | CurrentTaxYearAmt |
| Total | $15,828,391 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,961,596 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,277,044 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,963,226 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,777,667 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,981,055 | CurrentTaxYearAmt |
| Total | $27,960,588 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $27,960,588 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $134 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $452,823 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $381,394 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $375,035 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $372,266 | CurrentTaxYearAmt |
| Total | $1,581,652 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $134 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $452,823 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $381,394 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $375,035 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $372,266 | CurrentTaxYearAmt |
| Total | $1,581,652 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $22,222 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $38,442 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $39,263 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $34,934 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $36,272 | CurrentTaxYearAmt |
| Total | $171,133 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,983,952 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,768,309 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,383,883 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,187,636 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,389,593 | CurrentTaxYearAmt |
| Total | $29,713,373 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.94100 | PublicSupportCY509Pct |
| Public Support PY509 | 0.94900 | PublicSupportPY509Pct |
| Investment Income CY | 0.05320 | InvestmentIncomeCYPct |
| Investment Income PY | 0.04560 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $431,341 | OtherCostOrOtherBasisAmt |
| Book Value | $431,341 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,829,448 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,203,736 | DepreciationAmt |
| Book Value | $625,712 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $721,426 | OtherCostOrOtherBasisAmt |
| Depreciation | $698,035 | DepreciationAmt |
| Book Value | $23,391 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,080,444 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ACCRUED SICK LEAVE | Desc |
| Amt | $173,188 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $173,188 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | AS OF JUNE 30, 2025, THE ASSOCIATION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR DISCLOSURE IN THE FINANCIAL STATEMENTS. TAX YEARS STILL OPEN UNDER FEDERAL AND STATE STATUTE OF LIMITATIONS REMAIN SUBJECT TO REVIEW AND CHANGE. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JULIAN TACKETT | PersonNm |
| Title | COMMISSIONER/SEC/TREAS | TitleTxt |
| Base Compensation Filing Org | $187,668 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $11,388 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $199,056 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | THE CONTRACT IS APPROVED BY THE ENTIRE BOARD OF CONTROL FOLLOWING EVALUATION. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART V, LINE 2A: | THE ASSOCIATION EMPLOYED 16 INDIVIDUALS DURING THE 2024 CALENDAR YEAR. ALL OF THE ASSOCIATION'S EMPLOYEES ARE PAID THROUGH THE KENTUCKY EDUCATIONAL DEVELOPMENT CORPORATION'S (KEDC) PAYROLL AND REPORTED ON KEDC'S W-3 AND FEDERAL EMPLOYMENT TAX RETURNS. |
| FORM 990, PART III, LINE 2 | THE ASSOCIATION ADDED TWO NEW SPORTS DURING THE FISCAL YEAR: LACROSSE AND BOYS VOLLEYBALL. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE 990 IS REVIEWED AND SIGNED BY THE COMMISSIONER, ANY CONCERNS ARE PURSUED FOR CLARITY WITH AN ACCOUNTING FIRM. |
| FORM 990, PART VI, SECTION B, LINE 12C | MANAGEMENT IS RESPONSIBLE FOR MAKING DETERMINATIONS OF CONFLICTS OF INTEREST IN REGARDS TO EMPLOYEES. THE BOARD OF CONTROL REVIEWS ALL MAJOR CONTRACTS BEFORE THEY ARE ENTERED INTO TO DETERMINE IF A POTENTIAL CONFLICT OF INTEREST MAY EXIST. IF A CONTRACT IS ENTERED INTO WITH A BOARD MEMBER OR HIS/HER FIRM THE BOARD MEMBER IS REQUIRED TO SUBMIT HIS/HER RESIGNATION TO THE BOARD. HOWEVER, THE BOARD MAY VOTE TO REJECT THE RESIGNATION IF THEY DO NOT FEEL A CONFLICT EXISTS. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD OF CONTROL AND MANAGEMENT RECEIVES COMPENSATION DATA EACH YEAR FROM VARIOUS SOURCES, INCLUDING ASSOCIATIONS TO WHICH THE ASSOCIATION BELONGS. THIS DATA PROVIDES INDUSTRY SPECIFIC INFORMATION FROM COMPARABLE ASSOCIATIONS IN ORDER FOR THE ASSOCIATION TO REMAIN COMPETITIVE AND ASSURE THAT THE ASSOCIATION'S COMPENSATION IS IN LINE. THE PERFORMANCE OF THE INDIVIDUAL IS A MAJOR FACTOR IN THE DECISIONS MADE BY THE BOARD. THE DOCUMENTATION REVIEWED BY THE BOARD IS RETAINED. |
| FORM 990, PART VI, SECTION C, LINE 19 | ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST OR AT WWW.KHSAA.ORG. |
| FORM 990, PART IX, LINE 24E | TOURNAMENT WORKERS: PROGRAM SERVICE EXPENSES 396,962. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 396,962. CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 241,208. MANAGEMENT AND GENERAL EXPENSES 103,375. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 344,583. CLINIC AND OFFICIALS' EXPENSES: PROGRAM SERVICE EXPENSES 236,995. MANAGEMENT AND GENERAL EXPENSES 101,569. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 338,564. PRINTING AND PUBLICATION: PROGRAM SERVICE EXPENSES 16,368. MANAGEMENT AND GENERAL EXPENSES 90,686. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 107,054. SPONSORSHIP EXPENSE: PROGRAM SERVICE EXPENSES 69,040. MANAGEMENT AND GENERAL EXPENSES 29,589. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 98,629. PAYROLL ADMINISTRATION FEES: PROGRAM SERVICE EXPENSES 57,299. MANAGEMENT AND GENERAL EXPENSES 12,279. FUNDRAISING EXPENSES 12,279. TOTAL EXPENSES 81,857. RADIO NETWORK: PROGRAM SERVICE EXPENSES 54,602. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 54,602. AUDIO VISUAL EXPENSE: PROGRAM SERVICE EXPENSES 52,481. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 52,481. TITLE IX EDUCATION EXPENSE: PROGRAM SERVICE EXPENSES 34,114. MANAGEMENT AND GENERAL EXPENSES 14,620. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 48,734. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 44,333. MANAGEMENT AND GENERAL EXPENSES 1,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 45,333. SCHOLARSHIPS: PROGRAM SERVICE EXPENSES 13,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,000. STAFF DEVELOPMENT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 7,138. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,138. REPAIRS AND MAINTENANCE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 6,906. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,906. DUES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,500. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,500. BAD DEBT: PROGRAM SERVICE EXPENSES 50. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 50. |
| FORM 990, PART XII, LINE 2C: | THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. HOWEVER, DUE TO COVID-19 AND EMPLOYEE TURNOVER, THERE HAVE BEEN DELAYS IN THE AUDIT FOR FISCAL YEAR ENDED JUNE 30, 2025. THE AUDIT HAS NOT BEEN COMPLETED, BUT THE BOARD OF CONTROL WILL APPROVE THE AUDIT ONCE COMPLETED. |